For the sake of effi ciency and lower costs, Premium Standard Farms of Princeton, Missouri, has turned pig production into a standardized product-focused process. Slaughterhouses have done this for a hundred years—but after the animal was dead. Doing it while the animal is alive is a relatively recent innovation. Here is how it works. Impregnated female sows wait for 40 days in metal stalls so small that they cannot turn around. After an ultrasound test, they wait 67 days in a similar stall until they give birth. Two weeks after delivering 10 or 11 piglets, the sows are moved back to breeding rooms for another cycle. After 3 years, the sow is slaughtered. Animal-welfare advocates say such confi nement drives pigs crazy. Premium Standard replies that its hogs are in fact comfortable, arguing that only 1% die before Premium Standard wants them to and that their system helps reduce the cost of pork products. Discuss the productivity and ethical implications of this industry and these two divergent opinions.

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A 10 ohm resistor, 15 mH inductor, and a battery of emf 50.0 V are connected in series through a switch; S. (a) When is the current in the circuit zero? (b) When is the current in the circuit maximum? For both (a) & (b), is it immediately after the switch is closed or long time after the switch is closed? (c) What is the maximum current? (d) What is the time constant of the circuit?

The Pyramid Company has used the LIFO method of accounting for inventory during its first two years of operation, 2019 and 2020. At the beginning of 2021, Pyramid decided to change to the average cost method for both tax and financial reporting purposes. The following table presents information concerning the change for 2019–2021. The income tax rate for all years is 25%.

Pyramid issued 50,000 $1 par, common shares for $230,000 when the business began, and there have been no changes in paid-in capital since then. Dividends were not paid the first year, but $10,000 cash dividends were paid in both 2020 and 2021.

Required:
1. Prepare the journal entry at January 1, 2021, to record the change in accounting principle.
2. Prepare the 2021–2020 comparative income statements beginning with income before income taxes.
3. Prepare the 2021–2020 comparative statements of shareholders’ equity. [Hint: The 2019 statements reported retained earnings of $45,000. This is $60,000 − ($60,000 × 25%).]

• Record the change in accounting principle.
• Prepare the 2021–2020 comparative income statements beginning with income before income taxes. (Round EPS answers to 2 decimal places.)
• Prepare the 2021–2020 comparative statements of shareholders’ equity. [Hint: The 2019 statements reported retained earnings of $45,000. This is $60,000 − ($60,000 × 25%).] (Deductions should be indicated by a minus sign.)

A circuit has a 2.9 V battery connected in series with a switch. When the switch is closed, the battery powers two paths in parallel, one of which has a resistor of resistance R1 = 80 Ω in series with an inductor of inductance L = 1×10−2 H , while the other has a resistor of resistance R2 = 230 Ω . What is the current supplied by the battery at a time t = 0.25 ms after the switch is closed? What is the current i1 supplied by the battery a time t = 0.25 ms after the switch is closed? Express your answer in amperes to three significant figures.

The CAL Company maintains a perpetual inventory system. The following information is available related to its December 31, 2020 year end: 1. Inventory costing $5,500 was received on December 20, 2020, on consignment from PPC. No journal entry has been made. 2. An invoice for $2,500, terms f.o.b. shipping point, was received and entered on December 30, 2020. The receiving report shows that the inventory was received on January 4, 2021, and the bill of lading shows that the inventory was shipped on January 2, 2021. 3. An invoice for $1,800, terms f.o.b. destination, was received and entered on January 2, 2021. The receiving report shows that the inventory was received on December 28, 2020.

Required: Prepare any correcting journal entries that are required at December 31, 2020, assuming that the books have not been closed. If no correction is needed, explain why

Mr.Ahmed made a written contract with Mr.Hamood, on March 2 nd 2020, promising to
sell 10 computers, for a total price of 2000 (Omani Rials), by 1 st April, 2020. It is also
agreed that if computers are not supplied till 1 st April, 2020, Mr.Ahmed should pay
damages of 500(Omani Rials) to Mr.Hamood.
On 20 th March lockdown declared by government, all businesses are closed till 1 st May
2020, including selling and buying of computers. Due to which Mr.Ahmed could not able
to supply computers on promised date of 1 st April, 2020.

Can Hamood claim for damages for not supplying computers by 1 st April, 2020, on
the ground of breach of contract? (Write yes or no)

Can Ahmed take la pea of discharge of contract Explain?

Explain which type of damages are they?

Explain about specific performance of contract. Can Hamood claim for the relief of
specific performance?

Mr.Ahmed made a written contract with Mr.Hamood, on March 2^nd 2020, promising to sell 10 computers, for a total price of 2000 (Omani Rials), by 1^st April, 2020. It is also agreed that if computers are not supplied till 1^st April, 2020, Mr.Ahmed should pay damages of 500(Omani Rials) to Mr.Hamood.

On 20^th March lockdown declared by government, all businesses are closed till 1^st May 2020, including selling and buying of computers. Due to which Mr.Ahmed could not able to supply computers on promised date of 1^st April, 2020.

1. Can Hamood claim for damages for not supplying computers by 1^st April, 2020, on the ground of breach of contract? (Write yes or no)                                                         

2. Can Ahmed take a plea of discharge of contract. Explain.                      

3. Explain which type of damages are they?                                                  

4. Explain about specific performance of contract. Can Hamood claim for the relief of specific performance?                                                                                                       (2+2=4 Marks)

Calculate Payroll

K. Mello Company has three employees-a consultant, a computer programmer, and an administrator. The following payroll information is available for each employee:

For hourly employees, overtime is paid for hours worked in excess of 40 hours per week.

For the current pay period, the computer programmer worked 51 hours and the administrator worked 64 hours. Assume further that the social security tax rate was 6%, and the Medicare tax rate was 1.5%.

Determine the gross pay and the net pay for each of the three employees for the current pay period. Assume the normal working hours in a week are 40 hours. If required, round your answers to two decimal places.

Breakin Away Company has three employees-a consultant, a computer programmer, and an administrator. The following payroll information is available for each employee:

For the current pay period, the computer programmer worked 60 hours and the administrator worked 50 hours. The federal income tax withheld for all three employees, who are single, can be determined by adding $356.90 to 28% of the difference between the employee's amount subject to withholding and $1,796.00. Assume further that the social security tax rate was 6%, the Medicare tax rate was 1.5%, and one withholding allowance is $70.

Determine the gross pay and the net pay for each of the three employees for the current pay period. Assume the normal working hours in a week are 40 hours. If required, round your answers to two decimal places.

S&J Plumbing, Incorporated's income statement shows a net profit before tax of $468 and net sales of $7,482 for 2010. Total assets are at $3,244. The balance sheet lists the company’s equity for fiscal year ending 2010 as $1,746.

Calculate the following ratios for this company:

• Return on sales ratio (net profit margin)
• Return on assets (ROA)
• Return on equity (ROE)

What make S&J Plumbing, Inc efficient?